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Landmark Judgments and Articles on Law

Income Tax Department should not launch prosecution in haste since law of limitation U/S.468 CrPC is excluded

MADRAS HIGH COURT CASE NO.Crl.R.C No. 111 of 2011 & Crl.M.P No. 1 of 2011 Sayarmull Surana vS. Income Tax Officer For revision petitioner: Mr. P. Ramesh Kumar For respondent: Mr. N. Baskaran Public Prosecutor for I.T Department JUDGES :P.N Prakash, J. P.N Prakash, J.:—…

SAMPLE – RTI 2nd Appeal

Central Information Commission CIC Bhawan, Baba Gangnath Marg Munirka,New Delhi – 110 067 Phone:26183053   SECOND APPEAL UNDER SECTION 19(1) OF THE RIGHT TO INFORMATION ACT, 2005   D. No…………. (For official use)   BETWEEN:   <Name>                                                        —                                     Petitioner <Address> AND   Central Public…

SAMPLE TEP APPLICATION

To, The Addl The Addl.Commissioner Commissioner Commissioner/ Commissioner / Commissioner / Commissionerof Income Tax of Income Tax of Income Tax, XXXXXX, XXXXXX, XXXXXXXXXXXXXX, , . Sub.: A. Tax Evasion Petition against Mr. A. Tax Evasion Petition against Mr. Tax Evasion Petition against Mr. XXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXX…

Basic concept of panchnama

IN THE HIGH COURT OF DELHI ITA 1198/2008 Decided On: 12.11.2008 Commissioner of Income Tax Vs.  Shri S.K. Katyal   Hon’ble Judges/Coram: Badar Durrez Ahmed and Rajiv Shakdher, JJ.    • Search and seizure – Prohibitory order under Section 132(3) When amount to seizure–Where seizure of a thing is not…

Maintenace money is Taxable

Bombay High Court Princess Maheshwari Devi Of … vs Commissioner Of Income-Tax on 15 March, 1982 Bench: M J Rao, M Chandurkar JUDGMENT Kania, J. 1. This is a reference under s. 256(1) of the I.T. Act, 1961 (referred to hereinafter as “the said Act”)….

Alimony / Maintenance comes under Income Tax

Bombay High Court in Princess Maheshwari Devi of Pratapgarh vs. Commissioner of Income-tax 147 ITR 258 (Bom) answered the two questions raised before it (1) Whether, alimony received by the assessee under section 25 of the Hindu Marriage Act, 1955, on nullity of marriage, is…

Condonation of Delay

IN THE HIGH COURT OF DELHI AT NEW DELHI 23.09.2009 Present: Ms. Prem Lata Bansal, Advocate for the appellant. Mr. S.Ganesh, Senior Advocate with Mr. S. Sukumuran, Advocate and Mr. Anand Sukumar, Advocate for the respondent. C.M. No.16272/2008 in I.T.A. No.1365/2008 COMMISSIONER OF INCOME TAX…

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